{"version":"1.0","type":"link","title":"O-W-R Oil Co. v. Commissioner","url":"https://uplaw.us/documents/opinion/o-w-r-oil-co-v-commissioner-35-bta-452--28cbf566c293dd48","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Board of Tax Appeals","thumbnail_url":"https://uplaw.us/og/28cbf566c293dd48.png","thumbnail_width":1200,"thumbnail_height":630}